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    <description>The ITAT dismissed the revenue&#039;s appeals and one of the assessee&#039;s appeals, while allowing the other assessee&#039;s appeal for statistical purposes. The judgment emphasized the indefinite carry forward of unabsorbed depreciation post-amendment, validated the reopening of assessments under judicial directions, upheld the classification of Agmark charges as capital expenditure, and mandated a fresh review of the rectification claim.</description>
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